Company Registration No. 05612349 (England and Wales)
James & Sons Construction Limited
Unaudited accounts
for the year ended 28 October 2025
James & Sons Construction Limited
Unaudited accounts
Contents
James & Sons Construction Limited
Company Information
for the year ended 28 October 2025
Director
Peter Raymond James
Company Number
05612349 (England and Wales)
Registered Office
Ground Floor Bowden House
Luckyn Lane
Basildon
SS14 3AX
England
Accountants
Beckett Taylor Limited
167-169 Great Portland Street
5th Floor
London
W1W 5PF
Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
James & Sons Construction Limited
for the year ended 28 October 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
James & Sons Construction Limited for the year ended
28 October 2025 as set out on pages
5 -
8 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf.
Beckett Taylor Limited
Chartered Certified Accountants
167-169 Great Portland Street
5th Floor
London
W1W 5PF
23 September 2026
James & Sons Construction Limited
Statement of financial position
as at 28 October 2025
Tangible assets
2,836
3,782
Inventories
340,402
62,839
Cash at bank and in hand
1,281
23,582
Creditors: amounts falling due within one year
(707,738)
(467,221)
Net current liabilities
(320,607)
(333,342)
Total assets less current liabilities
(317,771)
(329,560)
Creditors: amounts falling due after more than one year
-
(6,065)
Net liabilities
(317,771)
(335,625)
Called up share capital
100
100
Profit and loss account
(317,871)
(335,725)
Shareholders' funds
(317,771)
(335,625)
For the year ending 28 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 23 September 2026 and were signed on its behalf by
Peter Raymond James
Director
Company Registration No. 05612349
James & Sons Construction Limited
Notes to the Accounts
for the year ended 28 October 2025
James & Sons Construction Limited is a private company, limited by shares, registered in England and Wales, registration number 05612349. The registered office is Ground Floor Bowden House, Luckyn Lane, Basildon, SS14 3AX, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing Balance
Motor vehicles
25% Reducing Balance
At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. In particular, the related party does not anticipate the repayment of the balance owing to them on the intercompany loan account until such time as the company has sufficient funds available. Accordingly, the director continues to adopt the going concern basis of accounting in preparing the financial statements.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
James & Sons Construction Limited
Notes to the Accounts
for the year ended 28 October 2025
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss.
Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At 29 October 2024
31,282
13,926
45,208
At 28 October 2025
31,282
13,926
45,208
At 29 October 2024
29,979
11,447
41,426
Charge for the year
326
620
946
At 28 October 2025
30,305
12,067
42,372
At 28 October 2025
977
1,859
2,836
At 28 October 2024
1,303
2,479
3,782
Amounts falling due within one year
Trade debtors
18,355
36,022
Other debtors
27,093
11,436
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
2,579
10,356
Trade creditors
306,730
42,224
Taxes and social security
27,796
6,140
Other creditors
295,321
338,291
Loans from directors
22,916
-
7
Creditors: amounts falling due after more than one year
2025
2024
James & Sons Construction Limited
Notes to the Accounts
for the year ended 28 October 2025
8
Average number of employees
During the year the average number of employees was 2 (2024: 3).